Application Of Activity-based Costing In Training Cost Accounting Of Independent Colleges And Universities

With more attention paid to education in China,the number of college students enrolled each year also rises sharply.By the end of 2017,the total number of students in Higher Education in China has reached 37.79 million,while only 2631 institutions of higher learning including independent colleges,and the number of students on such a scale is still on the rise.However,unlike the market pricing method of foreign universities,the pricing of tuition fees in Chinese universities is based on the principle of "cost sharing".That is,"who benefits,who bears".In this principle,our universities generally regard students as the main undertaker of their costs.Because of the absence of government subsidy income,the pricing of tuition fees in independent colleges is more dependent on the accounting of per capita training costs.At present,there is no systematic and clear process and method for the accounting of the per capita training cost in Chinese universities.In the financial accounting of colleges and universities,a large amount of expenditure which is not used for the training of students is also included in the training cost,or the cost is shared solely according to the number of professions,which leads to the unscientific accounting of the per capita training cost and inaccurate data.And on this basis,determine the unfair results of the tuition fees for all majors.The main reason is that there are a lot of indirect costs in Colleges and universities,especially for independent colleges,the educational resources used,including teachers,books and documents,are supported to a certain extent by the parent universities,which makes it difficult for traditional cost accounting methods to distribute the indirect costs clearly and accurately.This paper tries to use the cost driver analysis of activity-based costing to distinguish the expenditure which belongs to the independent college for training students,and to allocate the cost scientifically,so as to obtain more accurate training cost data.In addition,combined with the accounting and analysis of the training cost of A independent college,the paper explores a more scientific cost accounting model for per capita training of students.Firstly,on the theoretical basis of domestic and foreign scholars' research on activity-based costing of higher education costs,combined with the current situation of independent colleges and universities in China and the current situation of training cost accounting,the necessity and feasibility of activity-based costing accounting for training costs of independent colleges and universities are further analyzed.Secondly,taking A independent college as an example,according to the characteristics of the independent college,this paper designs the process of educational cost accounting,and calculates the average training cost of the school by activity-based costing.Finally,by comparing the average training cost calculated under the traditional cost method,this paper looks forward to the development trend of independent higher education cost accounting,and puts forward relevant suggestions.